F. Benjamin of 10 Lower Street, Plymouth, is selling the following items at the recommended retail prices as shown: white tape £10 per roll, green felt at £4 per metre, blue cotton at £6 per sheet, black silk at £20 per dress length. He makes the following sales:

2023 May 1 To F. Gray, 3 Keswick Road, Portsmouth: 3 rolls white tape, 5 sheets blue cotton, 1 dress length black silk. Less 25 per cent trade discount.

4 To A. Gray, 1 Shilton Road, Preston: 6 rolls white tape, 30 metres green felt.

Less 331/3 per cent trade discount.

8 To E. Hines, 1 High Road, Malton: 1 dress length black silk. No trade discount.

20 To M. Allen, 1 Knott Road, Southport: 10 rolls white tape, 6 sheets blue cotton, 3 dress lengths black silk, 11 metres green felt. Less 25 per cent trade discount.

31 To B. Cooper, 1 Tops Lane, St. Andrews: 12 rolls white tape, 14 sheets blue cotton, 9 metres green felt. Less 331/3 per cent trade discount.

You are to

(a) draw up a sales invoice for each of the above sales,

(b) enter them up in the Sales Day Book and post to the personal accounts, and

(c) transfer the total to the sales account in the General Ledger.